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PURPORT
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bhoktaram yajna-tapasam
sarva-loka-mahesvaram suhrdam sarva-bhutanam jnatva mam santim rcchati "The sages, knowing Me as the ultimate purpose of all sacrificies and austerities, the Supreme Lord of all planets and demigods and the benefactor and well-wisher of all living entities, attain peace from the pangs of material miseries." (Bg. 5.29)
The word sarva-loka means "all three worlds," and the word mahesvara means "the supreme proprietor." Krsna is the proprietor of both material and spiritual worlds. The spiritual world is divided into two portions-Goloka Vrndavana and the Vaikunthas. The material world is a combination of universes unlimited in number.
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